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4 RANGES COMMUNITY RECREATION FOUNDATION: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
4 RANGES COMMUNITY RECREATION FOUNDATION (EIN 86-1752330)
Tax period
2023-07-01 to 2024-06-30
Filed
2024-08-22
IRS object ID
202412359349301301
Schema version
2023v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-08-22T12:12:23-04:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN471591889PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CEM BOOKKEEPING & TAX SERVICES INCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1124 S 2ND STAddressLine1Txt
CityLIVINGSTONCityNm
State AbbreviationMTStateAbbreviationCd
ZIP590472604ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN861752330EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line14 RANGES COMMUNITY RECREATIONBusinessNameLine1Txt
Business Name Line2FOUNDATION INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name Control4RANBusinessNameControlTxt
Phone4063337315PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1095AddressLine1Txt
CityLIVINGSTONCityNm
State AbbreviationMTStateAbbreviationCd
ZIP59047ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDAN VERMILLIONPersonNm
Person TitleBOARD TREASURERPersonTitleTxt
Phone4063337315PhoneNum
Signature2024-08-12SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCATHERINE E MOODYPreparerPersonNm
PTINP01781256PTIN
Phone4063337315PhoneNum
Preparation2024-08-22PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-08-08 14:25:15ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerANDREW FIELDPrincipalOfficerNm
Gross Receipts$5,501,402GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2021FormationYr
Legal Domicile StateMTLegalDomicileStateCd
Activity Or MissionTHE MISSION OF 4 RANGES COMMUNITY RECREATION FOUNDATION INC. (FOUNDATION) IS TO MANAGE, MAINTAIN, AND SUPPORT PUBLICLY-ACCESSIBLE RECREATION FACILITIES TO EXPAND AND ENHANCE RECREATIONAL OPPORTUNITIES AND ENRICH THE QUALITY OF LIFE AND PERSONAL WELLBEING FOR RESIDENTS OF THE GREATER LIVINGSTON MONTANA COMMUNITY AND SURROUNDING AREAS. THE FOUNDATION PURSUES THIS MISSION BY SEEKING AND SECURING FUNDS TO CONSTRUCT A MULTI-SPORT, PUBLICLY OWNED COMMUNITY RECREATION FACILITY THAT WILL BE OPEN TO INDIVIDUALS AND CITY RESIDENTS WHO WILL HAVE FREE ACCESS TO THIS FACILITY. FOLLOWING CONSTRUCTION, THE CITY OF LIVINGSTON WILL THEREAFTER MANAGE AND MAINTAIN THAT FACILITY PURSUANT TO A SEPARATE CONTRACTUAL ARRANGEMENT. THIS AGREEMENT WAS VOTED INTO PLACE, INCLUDING CREATION OF A TAX LEVY ON CITY RESIDENTS TO FUND SUCH MAINTENANCE, IN THE SPRING OF 2024.ActivityOrMissionDesc
Voting Members Governing Body8VotingMembersGoverningBodyCnt
Voting Members Independent8VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$367,350PYContributionsGrantsAmt
CY Contributions Grants$5,476,823CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$24,579CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$367,350PYTotalRevenueAmt
CY Total Revenue$5,501,402CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$120,306PYOtherExpensesAmt
CY Other Expenses$735,055CYOtherExpensesAmt
PY Total Expenses$120,306PYTotalExpensesAmt
CY Total Expenses$735,055CYTotalExpensesAmt
PY Revenues Less Expenses$247,044PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$4,766,347CYRevenuesLessExpensesAmt
Total Assets BOY$503,380TotalAssetsBOYAmt
Total Assets EOY$5,269,727TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$503,380NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$5,269,727NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionSEE SCHEDULE OMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$734,993ExpenseAmt
DescTHE FIRST THREE YEARS OF THE FOUNDATION HAS BEEN SPENT IN IDENTIFYING DONORS AND COLLECTING FUNDS AND PLEDGES. THE FOUNDATION ALSO HAS WORKED WITH THE CITY TO IDENTIFY SUITABLE PROPERTY TO BUILD THE RECREATIONAL CENTER, IDENTIFY COMMUNITY NEEDS THROUGH PUBLIC MEETINGS, AND DEVELOP THE INITIAL PLANS FOR THE FACILITIES. DURING THE FISCAL YEAR ENDED 6/30/24, MANY COMMUNITY MEETINGS WERE HELD TO DISCUSS THE SERVICES THAT WILL BE OFFERED BY THE WELLNESS CENTER AND HOW FUTURE TAX AND MEMBERSHIP REVENUES WILL BE ASSESSED FOR CONTINUING OPERATIONS. THE BOARD IS WORKING WITH CONSULTANTS IN NOT ONLY OBTAINING FUNDS AND PLEDGES FROM POTENTIAL DONORS, BUT IDENTIFYING A LOCATION WITH POTENTIALLY FAVORABLE TAX CREDIT AND FEDERAL FUNDING OPPORTUNITIES,ASSESSING ENVIRONMENTAL IMPACTS OF THE PROPOSED LOCATION, RESPONDING TO COMMUNITY CONCERNS THROUGH ATTENDANCE AT CITY MEETINGS, PREPARED SEVERAL PRESS RELEASES, COMMENCED A FEASIBLITY STUDY,PREPARED AND DISTRIBUTED A COMMUNITY-WIDE SURVEY, AND SECURING THE SERVICES OF THE GENERAL CONTRACTOR. ASSUMING THE FINAL FUNDS ARE PLEDGED, THE CONSTRUCTION WILL BEGIN IN THE FALL OF 2024.Desc
Total Program Service Expenses$734,993TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members8GoverningBodyVotingMembersCnt
Independent Voting Member8IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonDAN VERMILLIONPersonNm
Phone4063337315PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1095AddressLine1Txt
CityLIVINGSTONCityNm
State AbbreviationMTStateAbbreviationCd
ZIP59047ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
DOUG BRAHAM
BOARD MEMBERYes (X)$0$0$0
ANDREW FIELD
BOARD CHAIRYes (X)$0$0$0
BRUCE LAY
BOARD MEMBERYes (X)$0$0$0
ROBIN OGATA
BOARD MEMBERYes (X)$0$0$0
CAROLINE REHDER
BOARD MEMBERYes (X)$0$0$0
TAWNYA RUPE
BOARD MEMBERYes (X)$0$0$0
MAGGIE TARR
BOARD SECRETYes (X)$0$0$0
DAN VERMILLION
BOARD TREASUYes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$5,476,823AllOtherContributionsAmt
Total Contributions$5,476,823TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$24,579TotalRevenueColumnAmt
Related Or Exempt Func Income$24,579RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$5,501,402TotalRevenueColumnAmt
Related Or Exempt Func Income$24,579RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$4,430TotalAmt
Program Services$4,430ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$724,122TotalAmt
Program Services$724,122ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$1,007TotalAmt
Program Services$945ProgramServicesAmt
Management And General$62ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$5,496TotalAmt
Program Services$5,496ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$735,055TotalAmt
Program Services$734,993ProgramServicesAmt
Management And General$62ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$503,380BOYAmt
EOY$77,438EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
EOY$5,192,289EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$503,380BOYAmt
EOY$5,269,727EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$503,380BOYAmt
EOY$5,269,727EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$503,380BOYAmt
EOY$5,269,727EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$503,380BOYAmt
EOY$5,269,727EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$4,766,347ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$294,200CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$367,350CurrentTaxYearMinus1YearAmt
Current Tax Year$5,476,823CurrentTaxYearAmt
Total$6,138,373TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$294,200CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$367,350CurrentTaxYearMinus1YearAmt
Current Tax Year$5,476,823CurrentTaxYearAmt
Total$6,138,373TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$6,138,373PublicSupportTotal170Amt
Total Support$6,138,373TotalSupportAmt
Gross Receipts Rltd Activities$24,579GrossReceiptsRltdActivitiesAmt
Public Support CY1701.00000PublicSupportCY170Pct
Public Support PY1701.00000PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 2, PART III, LINE 4ATHE FIRST THREE YEARS OF THE FOUNDATION HAS BEEN SPENT IN IDENTIFYING DONORS AND COLLECTING FUNDS AND PLEDGES. THE FOUNDATION ALSO HAS WORKED WITH THE CITY TO IDENTIFY SUITABLE PROPERTY TO BUILD THE RECREATIONAL CENTER, IDENTIFY COMMUNITY NEEDS THROUGH PUBLIC MEETINGS, AND DEVELOP THE INITIAL PLANS FOR THE FACILITIES. DURING THE FISCAL YEAR ENDED 6/30/24, MANY COMMUNITY MEETINGS WERE HELD TO DISCUSS THE SERVICES THAT WILL BE OFFERED BY THE WELLNESS CENTER AND HOW FUTURE TAX AND MEMBERSHIP REVENUES WILL BE ASSESSED FOR CONTINUING OPERATIONS. THE BOARD IS WORKING WITH CONSULTANTS IN NOT ONLY OBTAINING FUNDS AND PLEDGES FROM POTENTIAL DONORS, BUT IDENTIFYING A LOCATION WITH POTENTIALLY FAVORABLE TAX CREDIT AND FEDERAL FUNDING OPPORTUNITIES,ASSESSING ENVIRONMENTAL IMPACTS OF THE PROPOSED LOCATION, RESPONDING TO COMMUNITY CONCERNS THROUGH ATTENDANCE AT CITY MEETINGS, PREPARED SEVERAL PRESS RELEASES, COMMENCED A FEASIBLITY STUDY,PREPARED AND DISTRIBUTED A COMMUNITY-WIDE SURVEY, AND SECURING THE SERVICES OF THE GENERAL CONTRACTOR. ASSUMING THE FINAL FUNDS ARE PLEDGED, THE CONSTRUCTION WILL BEGIN IN THE FALL OF 2024.
FORM 990, PAGE 6, PART VI, LINE 11BBOARD REVIEWS PRIOR TO FILING OF RETURN.
FORM 990, PAGE 6, PART VI, LINE 12CBOARD REVIEW OF ANY REPORTED CONFLICTS OF INTEREST.
FORM 990, PAGE 6, PART VI, LINE 15ANO COMPENSATION IS PAID
FORM 990, PAGE 6, PART VI, LINE 15BNO EMPLOYEES
FORM 990, PAGE 6, PART VI, LINE 19UPON REQUEST
FORM 990, PART IX, LINE 11GGENERAL CONSULTING 90,247 0 0 FEASIBILITY STUDY 45,515 0 0 ADVOCACY 20,091 0 0 ARCHITECTURAL 517,579 0 0 GOVERNMENT RELATIONS 20,542 0 0 TAX CREDIT RESEARCH 7,500 0 0 WATER/SOIL TESTING 22,648 0 0 TOTAL 724,122 0 0

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